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MEHRLUST v. HIGGINS

30 F.Supp. 166 (1939)

MEHRLUST v. HIGGINS, Collector of Internal Revenue.

District Court, S. D. New York.

November 2, 1939.

Attorney(s) appearing for the Case

Andrew B. Trudgian, of New York City (Andrew B. Trudgian and David J. Levy, both of New York City, of counsel), for plaintiff.

John T. Cahill, U. S. Atty., for Southern District of New York, of New York City (Noel Hemmendinger, Asst. U. S. Atty., of New York City, of counsel), for defendant.

CLANCY, District Judge.

Plaintiff seeks to recover taxes in the sum of $29,595.65 imposed upon him under § 605 of the Revenue Act of 1932, 26 U.S. C.A. following section 1481, which prescribes a manufacturers excise tax on jewelry. The tax covers sales which the Government claims were made by the plaintiff during a period from June 21, 1932 to June 22, 1936. The section of the law involved was enacted on June 6, 1932 and became effective on June 21, 1932. It...

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